NIM17140 | Class 1A National Insurance contributions: Refunding Class 1A NICs: Offsetting Class 1A NICs overpayments against unpaid secondary Class 1 NICs and Class 1B NICs

Regulation 51, 57 and 83 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Overpayments of Class 1A NICs should be offset against any underpayments of secondary Class 1 NICs, Class 1B NICs or Class 2 NICs which are properly payable by the person applying for the Class 1A NICs refund.

Conversely, any overpayment of secondary Class 1 NICs or Class 1B NICs should be offset against an underpayment of Class 1A NICs payable by the person applying for the secondary Class 1 NICs or Class 1B NICs refund.

There are no provisions within NICs legislation that allow overpayments of primary Class 1 NICs to be offset against Class 1A NICs that are due.